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Article
Publication date: 4 June 2020

Ewa Więcek-Janka, Joanna Majchrzak, Magdalena Wyrwicka and Gerhard Wilhelm Weber

The knowledge of goals of the successor, who is preparing to take over the business, is extremely important for the succession process and further operation of a family…

180

Abstract

Purpose

The knowledge of goals of the successor, who is preparing to take over the business, is extremely important for the succession process and further operation of a family enterprise. The aim of this study is to structure the goals of Polish family enterprises’ successors and to develop a Synthetic Model of the goals of Polish family enterprises' successors with the application of grey clustering evaluation models.

Design/methodology/approach

Research into the specifics of the diagnosis and assessment of the goals set for the successors of the first succession in family businesses in Poland was carried out in the third quarter of 2016 at two stages using two research methods: in-depth group interview and individual interview. The main aim of the first stage was the extraction of subjectively identified goals by family enterprises' successors (based on their succession experience). The statements were open and obtained during two in-depth group interviews (2 FGI) with successors being in the process of succession at its various stages (total, n = 14). The respondents presented their experiences connected with the succession process along with emotions that are associated with it. In one of the interview stages, the respondents were asked to enumerate their individual goals they set for themselves in the context of upcoming changes. Next, the group agreed on the most frequently mentioned goals by creating their verbal interpretation. The obtained list of 20 goals was recorded and discussed, and thanks to the application of the elimination rule in the collective decision-making process, that list was reduced to 10 goals, which was approved by all participating successors.

Findings

The results show the developed Synthetic Model of the goals of family enterprises’ successors. The study singled out four groups of successors: (1) successors who do not work in the family enterprise yet, (2) successors holding lower-level positions, (3) successors holding managerial positions, (4) successors who manage the entire company. As a result of the calculations, the developed Synthetic Model of the goals of family enterprises' successors was positively verified for successors working in higher-level positions and successors managing the entire family enterprise.

Research limitations/implications

In order to use the results of clustering, e.g. for conducting studies on large samples with the use of statistical tools, a reduced number of goals should be taken into account. A thorough study of three goals may bring results similar to the study of the original ten successors of Polish family enterprises in the process of succession. The aim of future research is to develop a mathematical model using optimization functions that enable selection of elements representing individual clusters in such a way that it leads to the extraction of the elements with the highest value in relation to the accepted criterion for assessing their value.

Originality/value

In the future, conducting family business research in accordance with the developed methodology requires a look at the proposed list of successor goals obtained during the Focus Group Interview (FGI) as it could be shortened using the Cluster of Grey Incidence method. Shortening the list of goals has its analytic and practical justifications. The study of the full list of goals in subsequent (and numerous further studies) could lead to errors related to, for example, different interpretation of goals among the investigated successors. Furthermore, the full list of goals would increase costs and extend research time.

Details

Grey Systems: Theory and Application, vol. 11 no. 1
Type: Research Article
ISSN: 2043-9377

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Abstract

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Journal of Enterprise Information Management, vol. 35 no. 4/5
Type: Research Article
ISSN: 1741-0398

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Article
Publication date: 1 March 1985

Tomas Riha

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely…

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Abstract

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.

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International Journal of Social Economics, vol. 12 no. 3/4/5
Type: Research Article
ISSN: 0306-8293

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Publication date: 4 December 2009

George Steinmetz

Anthropologists have long discussed the ways in which their discipline has been entangled, consciously and unconsciously, with the colonized populations they study. A foundational…

Abstract

Anthropologists have long discussed the ways in which their discipline has been entangled, consciously and unconsciously, with the colonized populations they study. A foundational text in this regard was Michel Leiris' Phantom Africa (L'Afrique fantôme; Leiris, 1934), which described an African ethnographic expedition led by Marcel Griaule as a form of colonial plunder. Leiris criticized anthropologists' focus on the most isolated, rural, and traditional cultures, which could more easily be described as untouched by European influences, and he saw this as a way of disavowing the very existence of colonialism. In 1950, Leiris challenged Europeans' ability even to understand the colonized, writing that “ethnography is closely linked to the colonial fact, whether ethnographers like it or not. In general they work in the colonial or semi-colonial territories dependent on their country of origin, and even if they receive no direct support from the local representatives of their government, they are tolerated by them and more or less identified, by the people they study, as agents of the administration” (Leiris, 1950, p. 358). Similar ideas were discussed by French social scientists throughout the 1950s. Maxime Rodinson argued in the Année sociologique that “colonial conditions make even the most technically sophisticated sociological research singularly unsatisfying, from the standpoint of the desiderata of a scientific sociology” (Rodinson, 1955, p. 373). In a rejoinder to Leiris, Pierre Bourdieu acknowledged in Work and Workers in Algeria (Travail et travailleurs en Algérie) that “no behavior, attitude or ideology can be explained objectively without reference to the existential situation of the colonized as it is determined by the action of economic and social forces characteristic of the colonial system,” but he insisted that the “problems of science” needed to be separated from “the anxieties of conscience” (2003, pp. 13–14). Since Bourdieu had been involved in a study of an incredibly violent redistribution of Algerians by the French colonial army at the height of the anticolonial revolutionary war, he had good reason to be sensitive to Leiris' criticisms (Bourdieu & Sayad, 1964). Rodinson called Bourdieu's critique of Leiris' thesis “excellent’ (1965, p. 360), but Bourdieu later revised his views, noting that the works that had been available to him at the time of his research in Algeria tended “to justify the colonial order” (1990, p. 3). At the 1974 colloquium that gave rise to a book on the connections between anthropology and colonialism, Le mal de voir, Bourdieu called for an analysis of the relatively autonomous field of colonial science (1993a, p. 51). A parallel discussion took place in American anthropology somewhat later, during the 1960s. At the 1965 meetings of the American Anthropological Association, Marshall Sahlins criticized the “enlistment of scholars” in “cold war projects such as Camelot” as “servants of power in a gendarmerie relationship to the Third World.” This constituted a “sycophantic relation to the state unbefitting science or citizenship” (Sahlins, 1967, pp. 72, 76). Sahlins underscored the connections between “scientific functionalism and the natural interest of a leading world power in the status quo” and called attention to the language of contagion and disease in the documents of “Project Camelot,” adding that “waiting on call is the doctor, the US Army, fully prepared for its self-appointed ‘important mission in the positive and constructive aspects of nation-building’” a mission accompanied by “insurgency prophylaxis” (1967, pp. 77–78). At the end of the decade, Current Anthropology published a series of articles on anthropologists’ “social responsibilities,” and Human Organization published a symposium entitled “Decolonizing Applied Social Sciences.” British anthropologists followed suit, as evidenced by Talal Asad's 1973 collection Anthropology and the Colonial Encounter. During the 1980s, authors such as Gothsch (1983) began to address the question of German anthropology's involvement in colonialism. The most recent revival of this discussion was in response to the Pentagon's deployment of “embedded anthropologists” in Afghanistan and elsewhere in the Middle East. The “Network of Concerned Anthropologists” in the AAA asked “researchers to sign an online pledge not to work with the military,” arguing that they “are not all necessarily opposed to other forms of anthropological consulting for the state, or for the military, especially when such cooperation contributes to generally accepted humanitarian objectives … However, work that is covert, work that breaches relations of openness and trust with studied populations, and work that enables the occupation of one country by another violates professional standards” (“Embedded Anthropologists” 2007).3 Other disciplines, notably geography, economics, area studies, and political science, have also started to examine the involvement of their fields with empire.4

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Political Power and Social Theory
Type: Book
ISBN: 978-1-84950-667-0

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Publication date: 23 July 2016

Hansjörg Klausinger

The Nationalökonomische Gesellschaft (Austrian Economic Association, NOeG) provides a prominent example of the Viennese economic circles and associations that more than academic…

Abstract

The Nationalökonomische Gesellschaft (Austrian Economic Association, NOeG) provides a prominent example of the Viennese economic circles and associations that more than academic economics dominated scientific discourse in the interwar years. For the first time this chapter gives a thorough account of its history, from its foundation in 1918 until the demise of its long-time president, Hans Mayer, 1955, based on official documents and archival material. The topics treated include its predecessor and rival, the Gesellschaft österreichischer Volkswirte, its foundation in 1918 soon to be followed by years of inactivity, the relaunch by Mayer and Mises, the survival under the NS-regime and the expulsion of its Jewish members and the slow restoration after 1945. In particular, an attempt is made to provide a list of the papers presented to the NOeG, as complete as possible, for the period 1918–1938.

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Research in the History of Economic Thought and Methodology
Type: Book
ISBN: 978-1-78560-960-2

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Article
Publication date: 1 July 2006

Karl‐Heinz Schmidt

The purpose of this paper is to focus on links between former “Heilbronn Symposia” on social, economic and political changes, and evolutionary concepts of the nineteenth and early…

876

Abstract

Purpose

The purpose of this paper is to focus on links between former “Heilbronn Symposia” on social, economic and political changes, and evolutionary concepts of the nineteenth and early twentieth century to solve the “Social Question” (“S. Qu.”) in Germany.

Design/methodology/approach

The approach is based on references to authors of German historical schools, social policy, labor economics and liberal economic policy. The paper supplies a literature review in the area of social policy. It starts from different earlier definitions of the S. Qu. An overview is provided of selected studies of formerly leading German authors, who basically investigated economic and social policies conditioned by the existing economic system. The contents demonstrate different perspectives of the considered authors: Wilhelm Roscher's long‐term, even “modern” view of the development of property and wealth; Gustav Schmoller's broad view of economic and social development, demanding a strong state, efficient organizations of entrepreneurs and trade unions; Lujo Brentano's demand of basic institutional changes concerning labor markets and social security by trade unions; authors of different social‐economic studies written at the twentieth century, like Leopold von Wiese, Walter Eucken, Gerhard Weisser and Hans Peter Widmaier.

Findings

The findings point out: not all of the considered authors applied the same long‐term view; all of the authors demonstrated negative social effects of industrialization; authors of the twentieth century pointed out a broader concern of S. Qu. and social policy than former authors.

Research limitations/implications

Areas of future research include: a broadening perspective of long‐term studies, and an increasing demand for analyses of social disturbances and of effects of social policy on the distribution of life conditions.

Originality/value

The comparison of selected authors focusing on their views of the S. Qu. in Germany during the nineteenth and twentieth centuries allows for special conclusions related to the causes, performance and measures to solve or at least reduce the burden of the S. Qu. in the considered economy.

Details

Journal of Economic Studies, vol. 33 no. 4
Type: Research Article
ISSN: 0144-3585

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Book part
Publication date: 16 October 2017

Jiří šubrt

Abstract

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The Perspective of Historical Sociology
Type: Book
ISBN: 978-1-78743-363-2

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Article
Publication date: 1 March 2003

Richard Mattessich and Hans‐Ulrich Küpper

After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important…

426

Abstract

After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important theories of accounts classes that still prevailed during the first two decades or longer. Following World War I, the issue of hyperinflation in Austria and Germany stimulated a considerable amount of original accounting research. After the inflationary period, a series of competing Bilanztheorien, discussed in the text, dominated the scene. Two figures emerged supremely from this struggle. The first was Eugen Schmalenbach, with his “dynamic accounting”, a series of further important contributions to inflation accounting, to the master chart of accounts, to cost accounting, and to other areas of business economics. The other scholar was Fritz Schmidt, with his organic accounting theory that promoted replacement values and his emphasis on the profit and loss account, no less than the balance sheet. The gamut of further eminent personalities, listed in chronological order, contains the following names: Schär, Penndorf, Leitner, Gomberg, Nicklisch, Rieger, Prion, Osbahr, Passow, Dörfel, Sganzini, Walb, Calmes, Kalveram, Meithner, Lion, Töndury, Mahlberg, le Coutre, Geldmacher, Max Lehmann, Leopold Mayer, Karl Seidel, Alfred Isaac, Mellerowicz, Seyffert, Beste, Gutenberg, Käfer, Seischab, Kosiol, Münstermann, and others. Separate Sections or Sub‐Sections are devoted to charts and master charts of accounts in German accounting theory, as well as to cost accounting and the writing of accounting history.

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Review of Accounting and Finance, vol. 2 no. 3
Type: Research Article
ISSN: 1475-7702

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Article
Publication date: 1 April 1993

Nicholas W. Balabkins

Describes briefly the personal histories and important professionalassociation of Gustav Schmoller and Friedrich Althoff emphasizing theirinnovatory period 1870‐1882 at Strasburg.

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Abstract

Describes briefly the personal histories and important professional association of Gustav Schmoller and Friedrich Althoff emphasizing their innovatory period 1870‐1882 at Strasburg.

Details

Journal of Economic Studies, vol. 20 no. 4/5
Type: Research Article
ISSN: 0144-3585

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Article
Publication date: 1 February 1951

Under this heading are published regularly abstracts of all Reports and Memoranda of the Aeronautical Research Council, Reports and Technical Memoranda of the United States…

34

Abstract

Under this heading are published regularly abstracts of all Reports and Memoranda of the Aeronautical Research Council, Reports and Technical Memoranda of the United States National Advisory Committee for Aeronautics and publications of other similar Research Bodies as issued.

Details

Aircraft Engineering and Aerospace Technology, vol. 23 no. 2
Type: Research Article
ISSN: 0002-2667

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